Deed Tax Act Article 10
If the property is set Dien right before it is sold, the original amount paid for the deed tax for Dien right may be used to offset the amount owed for the deed tax for sale. However, this is limited to cases where the holder of Dien right and the buyer are the same person.
中文原文 契稅條例第10條
先典後賣者，得以原納典權契稅額，抵繳買賣契稅。
但以典權人與買主同屬一人者為限。
但以典權人與買主同屬一人者為限。